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Statutory Instruments

2011 No. 2885

Corporation Tax

The Corporation Tax (Variation of the Relevant Percentage) Order 2011

Made

1st December 2011

Laid before the House of Commons

2nd December 2011

Coming into force

23rd December 2011

The Treasury make the following Order in exercise of the power conferred by section 310(2) of the Corporation Tax Act 2010( 1 ).

Commencement, citation and effect

1. —(1) This Order may be cited as the Corporation Tax (Variation of the Relevant Percentage) Order 2011.

(2) This Order comes into force on 23rd December 2011 and has effect for accounting periods beginning on or after 1st January 2012.

Variation of the relevant percentage

2. In subsection (1) of section 310 of the Corporation Tax Act 2010 (the relevant percentage), for “6%” substitute “10%”.

James Duddridge

Angela Watkinson

Two of the Lords Commissioners of Her Majesty’s Treasury

1st December 2011

( 1 )

1. Commencement, citation and effect

2. Variation of the relevant percentage

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Corporation Tax (Variation of the Relevant Percentage) Order 2011 (2011/2885)

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